So far as I am able to understand that the judgment of the hon'ble Supreme Court of India in this case is an exercise of interpretation of the term wages/salary in the backdrop of the definition of the same under the EPF Act with reference to contribution envisaged u/s 6 of the Act. As such the judgment is only declaratory in nature. All along the contributions paid on the basis of certain different understanding ever since the coming into effect of the Act having been accepted by the EPF Authorities, the practical difficulties of tracing back documents and collection of arrears from the employees, the reassessment of settled final claims and the like would be the insurmountable impediments in the aspect of giving retrospective effect to the interpretation. Therefore, prospective implementation based on the ratio decidendi of the judgment would be the positive action in the interests of the EPFO, employers and the employees concerned.